S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6344
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 4, 2025
                                ___________
 
 Introduced  by M. of A. RA -- read once and referred to the Committee on
   Ways and Means
 
 AN ACT to amend the tax law, in relation to extending the  authority  of
   the county of Nassau to impose hotel and motel taxes in Nassau county;
   to amend chapter 179 of the laws of 2000 amending the tax law relating
   to  hotel  and motel taxes in Nassau county and a surcharge on tickets
   to places of entertainment in such county, in  relation  to  extending
   certain  provisions  thereof;  and to amend the tax law in relation to
   extending the authority of the county of Nassau to  impose  additional
   sales  and  compensating use taxes, and in relation to extending local
   government assistance programs in Nassau county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 7 of section 1202-q of the tax law, as amended
 by chapter 261 of the laws of 2023, is amended to read as follows:
   (7) Such local law shall provide for the  imposition  of  a  hotel  or
 motel  tax for a period to expire on December thirty-first, two thousand
 [twenty-five] TWENTY-SEVEN.
   § 2. Section 6 of chapter 179 of the laws of 2000,  amending  the  tax
 law,  relating to hotel and motel taxes in Nassau county and a surcharge
 on tickets to places of entertainment in  such  county,  as  amended  by
 chapter 261 of the laws of 2023, is amended to read as follows:
   §  6. This act shall take effect immediately, except that section five
 of this act shall take effect on the same date as a chapter of the  laws
 of  2000 amending the public authorities law and the tax law relating to
 creating the Nassau  county  interim  finance  authority  takes  effect;
 provided,  further,  that sections two, three and four of this act shall
 expire and be deemed repealed December 31, [2025] 2027.
   § 3. Clause 2 of subparagraph (i) of the opening paragraph of  section
 1210  of  the tax law, as amended by chapter 261 of the laws of 2023, is
 amended to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10400-01-5
              

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   (2) the county of Nassau is hereby further authorized and empowered to
 adopt and amend local laws,  ordinances  or  resolutions  imposing  such
 taxes  at a rate which is three-quarters percent additional to the three
 percent rate authorized above in this paragraph for such county for  the
 period  beginning  January first, nineteen hundred eighty-six and ending
 November thirtieth, two thousand [twenty-five] TWENTY-SEVEN, subject  to
 the  limitation  set forth in section twelve hundred sixty-two-e of this
 article, and also at a rate which is one-half percent additional to  the
 three percent rate authorized above in this paragraph, and which is also
 additional  to  the three-quarters percent rate also authorized above in
 this clause for such county, for the period beginning  September  first,
 nineteen  hundred ninety-one and ending November thirtieth, two thousand
 [twenty-five] TWENTY-SEVEN;
   § 4. Section 1262-e of the tax law, as amended by chapter 261  of  the
 laws of 2023, is amended to read as follows:
   §  1262-e.  Establishment  of  local government assistance programs in
 Nassau county. 1. Towns and cities. Notwithstanding any other  provision
 of  law  to  the  contrary,  for  the calendar year beginning on January
 first, nineteen hundred ninety-eight and continuing through the calendar
 year  beginning   on   January   first,   two   thousand   [twenty-five]
 TWENTY-SEVEN,  the  county  of  Nassau shall enact and establish a local
 government assistance program for the towns and cities within such coun-
 ty to assist such towns and cities  to  minimize  real  property  taxes;
 defray  the  cost  and expense of the treatment, collection, management,
 disposal, and transportation of municipal solid  waste,  and  to  comply
 with  the  provisions  of chapter two hundred ninety-nine of the laws of
 nineteen hundred  eighty-three;  and  defray  the  cost  of  maintaining
 conservation and environmental control programs. Such special assistance
 program  for the towns and cities within such county and the funding for
 such program shall equal one-third of  the  revenues  received  by  such
 county  from  the imposition of the three-quarters percent sales and use
 tax during calendar years two thousand one, two thousand two, two  thou-
 sand  three, two thousand four, two thousand five, two thousand six, two
 thousand seven, two thousand eight, two thousand nine, two thousand ten,
 two thousand eleven, two thousand twelve,  two  thousand  thirteen,  two
 thousand fourteen, two thousand fifteen, two thousand sixteen, two thou-
 sand  seventeen, two thousand eighteen, two thousand nineteen, two thou-
 sand twenty, two thousand twenty-one, two thousand twenty-two, two thou-
 sand  twenty-three,  two  thousand  twenty-four  [and],   two   thousand
 twenty-five, TWO THOUSAND TWENTY-SIX AND TWO THOUSAND TWENTY-SEVEN addi-
 tional  to  the regular three percent rate authorized for such county in
 section twelve hundred ten of this article. The monies for such  special
 local  assistance  shall be paid and distributed to the towns and cities
 on a per capita basis using the population figures in the latest  decen-
 nial  federal  census.  Provided further, that notwithstanding any other
 law to the  contrary,  the  establishment  of  such  special  assistance
 program shall preclude any city or town within such county from preempt-
 ing  or  claiming  under  any other section of this chapter the revenues
 derived from the additional tax authorized by section twelve hundred ten
 of this article.  Provided further, that any such town or towns may,  by
 resolution of the town board, apportion all or a part of monies received
 in such special assistance program to an improvement district or special
 district  account  within  such town or towns in order to accomplish the
 purposes of this special assistance program.
   2. Villages. Notwithstanding any other provision of law to the contra-
 ry, for the calendar year beginning on January first,  nineteen  hundred
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 ninety-eight and continuing through the calendar year beginning on Janu-
 ary  first,  two  thousand  [twenty-five]  TWENTY-SEVEN,  the  county of
 Nassau, by local law, is hereby empowered to enact and establish a local
 government  assistance  program  for  the villages within such county to
 assist such villages to minimize real property taxes;  defray  the  cost
 and  expense  of  the  treatment,  collection, management, disposal, and
 transportation of municipal solid waste; and defray the  cost  of  main-
 taining  conservation and environmental control programs. The funding of
 such local assistance program for the villages within such county may be
 provided by Nassau county during any calendar year in which such village
 local assistance program is in effect and shall not exceed one-sixth  of
 the  revenues received from the imposition of the three-quarters percent
 sales and use tax that are remaining after the  towns  and  cities  have
 received  their funding pursuant to the provisions of subdivision one of
 this section.  The funding for such  village  local  assistance  program
 shall  be  paid  and  distributed  to the villages on a per capita basis
 using the population figures in the  latest  decennial  federal  census.
 Provided  further,  that the establishment of such village local assist-
 ance program shall preclude any village within such county from preempt-
 ing or claiming under any other section of  this  chapter  the  revenues
 derived from the additional tax authorized by section twelve hundred ten
 of this article.
   § 5. This act shall take effect immediately.